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Welcome to the next issue of the “Weekly Tax Review” prepared in cooperation with tax experts in KPMG in Poland.

During the sitting of the Sejm held on 20-21 February 2025, two acts bringing amendments to the Polish tax law were passed. As a result of the amendments to the Tax Code, the submission of a letter in paper form affecting compliance with the deadline will be possible at any postal operator within the meaning of the Polish Postal Law, and not only at a branch of Poczta Polska [Polish Post] as has been the case so far. The Tax Code will also be adjusted to the judgment of the CJEU in case C-322/228 dated 8 June 2023, to allow taxpayers continue to receive interest until the overpaid tax is refunded. The new rule is to apply to overpayment due to favourable judgments of the CJEU or the Polish Constitutional Tribunal. Amendments were also brought to the Excise Duty Act, introducing excise duty on new products such as refillable e-cigarettes, heaters, multi-use devices, accessories and nicotine pouches. Excise duty on liquids for single-use e-cigarettes was also increased. The Acts now move to the Upper House of the Polish Parliament. The amendments to the Tax Code are to enter into force 14 days after publication in the Polish Journal of Laws, while the amendments to the Excise Duty Act start to apply on 1 April 2025.

Druk nr 964 - Sejm Rzeczypospolitej Polskiej

Druk nr 981 - Sejm Rzeczypospolitej Polskiej

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